Home  Journals  Economic Analysis: Theory and Practice  1(166) - 2010 January

Approaches to definition of taxable profit in the conditions of the consolidated tax payer and its influence on development of investment activity

Available online: 18 January 2010

Subject Heading: TAX MANAGEMEN

JEL Classification: 

Today the problem of consolidation of tax reporting gets an appreciable urgency, because it’s main objective is stimulation of investment activity of enterprises. Work contains calculations of taxable profit of isolated divisions of small enterprises , united in holdings, presented author’s approach of calculation of profit tax in conditions of consolidation. Author made a conclusion that the offered algorithm of calculation helps forming own source of financing of investments and updating of fixed assets

Keywords: investment, profit tax, consolidated report, small enterprises

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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